Ficco provided some fundamental guidelines after taxpayers to adhere to in order to steer 
clear of dormant issues with the IRS. He emphasized the importance of perception the 
concept of essence in asset transactions. Essentially, taxpayers 
must recall the prime charge of the asset and acknowledge the gains made upon its sale.

Ficco emphasized that taxpayers should honour publicity to the 
contrariety dispute between the acquisition and mark-down prices, as this would judge the taxable gain
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